Financial Statements and Cash Flows
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This Financial Statements and Cash Flows page on GoConqr gathers community-made mind maps, flashcards, quizzes and notes, from the income statement and balance sheet to IAS 7 cash flow statements. It's built for university students and professional candidates, school students, and teachers after ready-made material. There are over 600 resources here, including more than 60 quizzes and over 370 mind maps, pitched mostly at university level with a good share for school. Pick a topic, try a quiz to find your gaps, then make your own revision aids.
Top Financial Statements and Cash Flows resources
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Mind map The Income Statement, Comprehensive Income, and Accounting Changes
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Mind map Cash Flow Statements
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26 cardsFinancial Statements Flashcards
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11 cardsCash flow Statements - FLASH CARDS What are the 3 heading in the cash flow statement?
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Mind map Statement of Comprehensive Income Mind Map Mind map about Statement of Comprehensive Income -
Mind map Financial Statements
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28 cardsChapter 10 Vocab Chart of Accounts
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10 cardsWho are the main users of Financial Statements Who are the main users of Financial Statements
Quizzes
See all 78 quizzes-
8 questionsStatements of Financial Position Qiuz What are the main elements of a Statement of Financial Position?
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33 questionsACC 301: Chapter 5 (theory) The income statement may be used to do all of the following except:
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19 questionsFA Chapter 11 quiz Paying off bonds payable is reported on the statement of cash flows under
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10 questionsFA chapter 4 quick check Which statement is true?
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13 questionsFA Chapter 11 quick check All of the following activities are reported on the statement of cash flows except
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10 questionsFINANCIAL STATEMENTS WITH ADJUSTMENTS
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17 questionsProfit and Loss accounts, balance sheets, and financing a business What is Gross profit?
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10 questionsstatement of cash flow - QUIZ Which of the following options is not a component of a statement of cash flow?
Mind maps
See all 382 mind maps-
The Income Statement, Comprehensive Income, and Accounting Changes
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Cash Flow Statements
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Statement of Comprehensive Income Mind Map Mind map about Statement of Comprehensive Income
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Financial Statements
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Accounting principles and prcoedures -
balance sheets get rich quick -
Revenue/Profit & Loss Statement Profit & Loss Mind Map -
Financial Statements (Estados Financieros)
Flashcards
See all 200 flashcards-
26 cardsFinancial Statements Flashcards
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11 cardsCash flow Statements - FLASH CARDS What are the 3 heading in the cash flow statement?
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28 cardsChapter 10 Vocab Chart of Accounts
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10 cardsWho are the main users of Financial Statements Who are the main users of Financial Statements
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33 cardsIB Business Management 3.4 How business managers use accounts
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19 cardsInterpreting Financial Statements Interpreting Financial Statements
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50 cardsChapter 16 Key terms Key terms for Chapter 16: How to Read, Analyze, and Interpret Financial Reports
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11 cardsCMA Part 2 Section A Section A Financial Statement
Flowcharts
Notes
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IAS Notes IAS 1 - PRESENTATION OF FINANCIAL STATEMENTS Set out how financial statements should be presented to ensure comparability with previous accounting periods and with other companies THE PURPOSE OF FINANCIAL STATEME...
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accounting - module 2 - unit 4 Unit 4 - Analysing business performance Profitability Ratios1. Gross Profit Margin % = Gross Profit / Revenue x 100Measures the percentage of revenue that is gross profit.An increase in the gross profit margin implies...
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Statement of Financial Position Statement of Financial Position of (Named Person) as at 31 December (Year) &nbs...
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Income Statement Income Statement of (Named Person) for the year ended 31 December (Year) ...
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FINAL ADJUSTMENTS: BAD & DOUBTFUL DEBTS PERCY’S TRIAL BALANCE AT 30.9.2011 INCLUDED: • TRADE RECEIVABLES £62,000 • DOUBTFUL DEBT PROVISION £6,000 • TRADE RECEIVABLES INCLUDE £12,000 DEBTS WHICH HAVE NOW BECOME IRRECOVERABLE...
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Cash Flow Statement Cash Flow Statement There are four parts of the Statement of Cash Flows ( or Cash Flow Statement): Operating Activities Investing Activities Financing Activities Supplemental 1- Operating Activities : Converts items o...
Slides
Topics in Financial Statements and Cash Flows
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About Financial Statements and Cash Flows
GoConqr OriginalWhat this unit covers
The page brings together the main statements a business produces and the thinking behind them. You will find the income statement, the statement of financial position (balance sheet), the statement of comprehensive income and the cash flow statement, plus ratios and the limits of published accounts.
- The mind map The Income Statement, Comprehensive Income, and Accounting Changes walks through continuing operations, operating income, nonoperating income and income tax expense.
- The Cash Flow Statements mind map explains what the statement is for and how it draws on the accounting records.
- The Statement of Comprehensive Income Mind Map follows IAS 1 and what must be presented.
Where to start
Begin with the Financial Statements flashcards. They cover relevance, reliability, comparability, ease of understanding and materiality, then the statement of profit or loss and the statement of financial position. Then move to the Final Accounts mind map, which adds stakeholders, limitations, depreciation and intangible assets.
Moving on to cash flow
Once the basic statements feel familiar, open the Cash Flow statements - FLASH CARDS. They ask for the three headings and what sits under operating, investing and financing activities. The notes and maps on IAS 7 and the direct method give you a second view of the same ground.
Using quizzes and maps together
- Read a mind map and note the branches you could not explain.
- Take a quiz such as the Statements of Financial Position Qiuz or the AAT level 4 quiz on frameworks and ethics.
- Return to the map for any question you missed.
- Finish with flashcards on ratios, covering profitability, liquidity and efficient use of resources.
Some resources mention GCSE Business Studies, AAT Level 4 and CMA, so you can match them to your own course.
Where it sits
This unit belongs to the Financial Reporting and Analysis strand of Accounting and auditing. It is the place to learn what the statements show before you move on to analysing them.
Ready to begin? Choose one mind map today, then see how much of it you can recall without looking.
Frequently asked questions
Which resource should I open first?
Start with the Financial Statements flashcards, which cover the qualities of useful information and the two main statements. After that, the Final Accounts mind map gives you a wider picture, including stakeholders, depreciation and the limits of accounts. Move on to cash flow once those feel comfortable.
What do the cash flow resources cover?
They cover the purpose of the cash flow statement, the three headings of operating, investing and financing activities, and what belongs under each. There are mind maps, flashcards and notes, including material on IAS 7 and the direct method, so you can study the same idea in several formats.
Are the resources free to use?
Yes. Every resource on this page is free to open, study and take, with no account needed. They were made by GoConqr users rather than by GoConqr itself, so styles and depth vary from one resource to the next.
Which levels and exams do these suit?
Most resources are at university level, with a good share for school students and a small number for professional candidates. Some mention GCSE Business Studies, GCSE Business, AAT Level 4 and CMA, so check the title and content against your own course.
How many quizzes and mind maps are there?
There are more than 60 quizzes and over 370 mind maps, alongside over 190 flashcard decks and plenty of notes. That gives you several ways to meet each topic, from the income statement to ratio analysis.
What if I cannot find what I need?
Try a neighbouring topic, such as the balance sheet, profit and loss accounts or comprehensive income, since many resources overlap. With a free account you can also make your own quizzes, mind maps, flashcards and notes to fill any gap.